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EVA and prediction of the financial situation in a company
Khloptseva, Antonina ; Špička, Jindřich (advisor) ; Slunčík, Peter (referee)
The Bachelor's Thesis deals with analysis and calculation of indicator EVA and evaluation of future development in Heineken Česká republika,a.s., the one of the biggest companies on the Czech beer market. The analysis of the Economic Value Added indicator was accomplished on the financial analysis basis, then was the creditworthy of the company in future researched with using creditworthy and bankruptcy models. The evaluation was based on the owners' perspective to appraise the economic and financial situation in the company and to assess opportunities of improving or maintaining the current condition. INFA methods by Inka and Ivan Neumaierovi was used for the calculation of EVA indicator. The final part of the thesis provides as well as the complex conclusion of the company's condition the analysis of strengths and weaknesses of the chosen company and its status on the market.
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Regular and chaotic collective motions of atomic nuclei
Hruška, Petr ; Cejnar, Pavel (advisor) ; Knapp, František (referee)
This thesis deals with quantum chaos in the geometric collective model of atomic nuclei (GCM). The rst and second chapters introduce the derivation and analysis of basic aspects of the GCM. Two ways of quantization are introduced for zero rotations of the nucleus. The rst one takes into account only the vibrational degrees of freedom and does not correspond to real nuclei. The second way reects both vibrational and rotational degrees of freedom and leads to the standard GCM. The third chapter includes analytical calculations of matrix elements of the GCM in the harmonic oscillator basis. Some measures of chaos are described in the fourth chapter, including the method based on Peres lattices. Numerical results for both quantization methods are presented in the form of Peres lattices, which are compared with some adopted results of other measures of chaos.
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Input evaluation of sustainable consumption and production upgrade options
Kodejšová, Tereza ; Plášková, Alena (advisor) ; Růžička, Pavel (referee)
The aim of the thesis is the application of input evaluation methods related to sustainable consumption and production in a selected company. within the thesis This methodology is applied to a specific enterprise and identifies potential for improvement in all its parts, i.e. in the whole system of production and consumption influenced by the enterprise including the incorporation of all economic, environmental and social aspects. The result of this evaluation is a set of proposed measures, the anticipated implementation costs of which are calculated in relation to their realization, payback period and also the effects of these benefits. These measures are recommended to the enterprise for implementation in order for it to achieve savings, increased competitiveness, improved economic performance, strengthen social prestige, and reduce the negative environmental impact and other effects.
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Cost Management in the Company
Yablonskyy, Yevhen ; Ing.Jiří Jaroš (referee) ; Kocmanová, Alena (advisor)
The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.
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Few-Body Systems with Non-Zero Strangeness
Donoval, Jan ; Mareš, Jiří (advisor) ; Čížek, Martin (referee)
In this work, we studied the Kd scattering length. We formulated the Faddeev equations in the AGS form for the Kd system. We performed three-body Faddeev calculations in the s-wave approximation in the isospin basis. We studied the sensitivity of the Kd scattering length on the two-body inputs. Our results are reasonably close to the values of previous calculations.
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Temporal-spatial point processes
Kaluža, Jan ; Pawlas, Zbyněk (referee) ; Beneš, Viktor (advisor)
The thesis deals with Cox point processes driven by processes of Ornstein-Uhlenbeck (OU) type. Processes of OU type are derived from Lévy processes. A formula for cross-correlation function of multivariate Cox point processes is derived in nonstationary and stationary case. The calculations are illustrated on an example of a process derived from inverse Gaussian Lévy process. Nonlinear filtering problem for Cox point processes driven by processes of OU type is studied as well, using a stochastic simulation based on densities of point processes and Markov chain Monte Carlo (MCMC) method. This procedure is extended for Cox point processes based on infinite activity Lévy processes. The procedure is demonstrated in detail for a case of Gamma Lévy process.
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The Suitability of Public Private Partnership as a Form of Provision of Public Goods in the Czech Republic
Deutschel, Lukáš ; Peková, Jitka (advisor) ; Květoň, Viktor (referee)
The thesis is focused on an overall assessment of the appropriateness of the provision of public goods in the Czech Republic in the form of Public Private Partnership (PPP). The theoretical part of the thesis deals with the general issue of providing public goods and characteristics of PPP as an alternative to the institute of public contracts. This theme is further developed by analysis of the possible forms of PPP projects with financial assistance from the Structural Funds. The practical part is devoted to analysis of the implemented municipal PPP project of construction and operation of parking house. For the project effectiveness evaluation are used outputs from the calculated financial model which are supplemented by the application of theoretically possible co-financing from EU funds.
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Creation of motivation materials for teaching of some themes of chemistry
Langerová, Veronika ; Nováková, Lucie (referee) ; Šmejkal, Petr (advisor)
The diploma thesis deals with the design and preparation of a new educational material focused on the theme of "Quantities and calculations in chemistry" as expressed in RVP-G (Framework educational programme for secondary general education). The form of the presentation of the educational material was designed in context of motivation of students. Hence, the specific presentation was chosen - the website supplemented with pictures, videos and flash animations. As the connecting component and motivation element, the magician Chemulín solving chemical and other related (common life) problems of citizens of fairytale village was chosen. The main goal of this approach is better motivation of students to learn and process information. The thesis also include the circumscription of concepts of the theme "Quantities and calculations in chemistry" as specified by the RVP-G and other curricular documents in the Czech Republic. With due regard for these documents, the qualitative evaluation of the selected educational materials both in the Czech and English languages related to the mentioned theme was accomplished. The findings of the qualitative evaluation showed the insufficiency and incompleteness of the majority of the selected sources, mainly with regard to Framework Educational Programme for secondary...
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Costs and them analysis
KUBEŠ, Jan
The main target of this thesis was to evaluate costs and analyze them in a chosen factory. The chosen company works in architecture where it carries out all kinds of constructions in branches of transport, building and civil ingeneering. In the first part of this thesis a general introduction is created, a reader should find the purpose and the target of this thesis. The second part is named ?Meaning of observation of costs?. It deals with planning and control of costs, their management and their reduction. The third part is called ?Classification of costs and their registration?. There is described the definition of costs, their classification, cost function and registration of costs. The fourth part describes ?Instruments of management of costs?. This part deals with calculation, budgeting, technical and economic standard. The fifth part named ?Possibilities of analysis of costs? is divided into 3 parts: analysis of absolute index, analysis of ratio index and analysis of system of indexes. This part includes mathematical formulas which are used for assessment of financial situation of a factory. The sixth part is called ?Methodics?, there are described targets of this thesis. Further it contains mathematical models which serve for creating of required results and were used in the thesis. They are followed by the description of pyramid decomposition and logarithmic methods. The seventh part describes the company which was chosen for this thesis. It consists of history, organization structure, of activities that the company does and at the end of contracts. The eighth part named ?Application of chosen methods of assessment of costs? is the largest part of this thesis, there are used mathematical formulas and analysis. This chapter deals with the costs of the company and their analysis. Further there are given yields and economical result but only for information. The ninth part is called ?Valuation of undertaken analysis in relation to the development of the result of the company economy?. In this part there is used pyramid decomposition of the profit with a logarithmic method. The tenth part is called ?Final valuation?, there is interpretation of the results and final recapitulation of this thesis.
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Impact of the tax reform from years 2003-2006 on taxpayers
Smialková, Monika ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This bachelor thesis deals with impact of the tax reform from years 2003 -- 2006 on taxpayers. Emphasis is placed on work taxation and so on employees. The thesis is divided into four parts. First chapter represents the view of this period -- reason for, process of fulfilment, changes in taxes etc. Second chapter helped me to sketch out basic information about indicators of effective taxation (theoretical part). In the third and the central part of the work I used knowledge got from theoretical preparing and using the chosen indicator (ETRL) I counted the numbers for years 2003 and 2006. The base for calculation was the level of average wages in a given time and so the percentage level (33 %, 50 %, 67 %, 100 % a 150 %). In the final part I made some views to future, i.e. reforms for period 2007 to 2010.
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